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Section 36: Fees

Jharkhand Entertainment Tax Rules, 2013State Rules of Jharkhand · 2012

The following fees shall be payable, namely :-

(i) Upon a memorandum of appeal against an order of assessment of tax or penalty or both.

Two per cent of the amount in dispute calculated to the nearest of Rupees subject to a minimum of Rs. 100 and maximum of Rs. 1000.

(ii) Upon memorandum of revision against any orders.

7.5% of the amount in dispute calculated to the nearest of Rupees subject to a minimum of Rs. 200 and maximum of >kj[k.M xtV ¼vlk/kkj.k½] 'kfuokj 13 tqykbZ] 2013 35 Rs. 2000.

(iii) Application for grant of a duplicate of registration under rule 5.

Rs. 200.00

(iv) Upon any other miscellaneous petition or petitions for relief including the following namely :-

(a) Application for registration of each place of entertainment.

Rs. 100.00

(b) Application for amendment of certificate of registration.

Rs. 50.00

(c) Application for permission to pay tax according to section 3(2) .

Rs. 100.00

(d) Application for extension of time limit for payment of tax assessed or the penalty imposed.

Rs. 100.00

(e) Application for extension of time limit fixed for payment of composition money under section 25.

Rs. 100.00

(f) Application for adjournment in a proceeding before any Inspecting Officer or prescribed authority.

Rs. 10.00

(g) Miscellaneous petition for relief.

Rs. 10.00

Provided that no fee shall be payable in respect of any application or petition filed by or on behalf of the State Government.

Where this provision sits

ActJharkhand Entertainment Tax Rules, 2013
Section36
Marginal noteFees
JurisdictionState of Jharkhand
StatusIn force as published by the source

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